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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Succession: intestacy: distributions in Northern Ireland: hotchpot

For deaths before to 20 February 1997, S17 Administration of Estates (NI) Act 1955 required individuals entitled on an intestacy to bring certain benefits they had already received into account (into hotchpot) against their share under the intestacy. This meant that for deaths before that date any money or property received by children (or grandchildren) before the death by way of advancement had to be taken into account and set against their share of the intestate’s estate.

The hotchpot provisions were repealed by Article 3(2) Succession (NI) Order 1996 for deaths on or after 20 February 1997.